BWBV0007045
Artikel 31
Verdrag tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bangladesh tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. Each of the Contracting States shall notify the other Contracting State in writing, through diplomatic channels, of the completion of the procedures required by its domestic law for the bringing into force of this Agreement. This Agreement shall enter into force on the last day of the month following the month in which the later of these notifications has been received.
2. The provisions of the Agreement shall thereupon have effect:
a) in Bangladesh: (i) in respect of taxes withheld at source, to amounts paid or credited on or after the first day of July next following the date upon which the Agreement enters into force; and
(ii) in respect of other taxes on income, to income in any income year beginning on or after the first day of July next following the date upon which the Agreement enters into force;
(i) in respect of taxes withheld at source, to amounts paid or credited on or after the first day of July next following the date upon which the Agreement enters into force; and
(ii) in respect of other taxes on income, to income in any income year beginning on or after the first day of July next following the date upon which the Agreement enters into force;
b) in the Netherlands for taxable years and periods beginning, and taxable events occurring, on or after the first day of January in the calendar year following that in which the Agreement has entered into force.
2. The provisions of the Agreement shall thereupon have effect:
a) in Bangladesh: (i) in respect of taxes withheld at source, to amounts paid or credited on or after the first day of July next following the date upon which the Agreement enters into force; and
(ii) in respect of other taxes on income, to income in any income year beginning on or after the first day of July next following the date upon which the Agreement enters into force;
(i) in respect of taxes withheld at source, to amounts paid or credited on or after the first day of July next following the date upon which the Agreement enters into force; and
(ii) in respect of other taxes on income, to income in any income year beginning on or after the first day of July next following the date upon which the Agreement enters into force;
b) in the Netherlands for taxable years and periods beginning, and taxable events occurring, on or after the first day of January in the calendar year following that in which the Agreement has entered into force.
- Citeren als
- Art. 31
- Status
- Geldend recht
- Identificatie
- BWBV0007045
- Officiële bron
- wetten.overheid.nl